Results 91 to 100 of about 4,314 (305)
Determinants of the use of tax consultant services by corporate taxpayers
Jurnal Akademi AkuntansiPurpose: This study analyzes the determinants influencing the use of tax consultant services among corporate taxpayers in Kupang City, Indonesia, focusing on tax knowledge, perceptions of tax consultants, perceptions of Account Representatives, and tax ...
Herry Aprilia Manubulu +2 more
doaj +1 more source
Do tax audits have a dynamic impact? : evidence from corporate income tax administrative data [PDF]
Altres ajuts: acords transformatius de la UABMaking use of a unique administrative data set consisting of the universe of administrative filings in Rwanda, this paper investigates the impact of tax audits on businesses' reporting behaviour.
Karangwa, John +3 more
core +1 more source
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Machine Learning Meets Tax Fraud: Insights from Slovakia
Ekonomický ČasopisOne of the most intriguing topics in the field of corporate finance is the detection of tax fraud. We consider a unique dataset of outcomes from Slovak tax authority audits, obtaining valuable insights into verified instances of tax manipulation and ...
Eduard Baumohl +3 more
doaj +1 more source
Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source
A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
EFFECT OF TAX AUDIT ON GOVERNMENT REVENUE GENERATION IN LAGOS STATE
Malete Journal of Accounting and FinanceThis study investigates the impact of tax audits on revenue generation in Lagos State, Nigeria, focusing specifically on the revenue from Pay-As-You-Earn (PAYE) and Direct Assessment (DA) over a 12-year period (2012-2023).
Johnson Olugbenga Agbede
doaj
Tax audits: definition and methods.
Хабаршысы. Экономика сериясы, 2016 The article reveals information about the tax audit. Under the audit refers to the independent audit of the accounting statements of the audited entity for the purpose of expressing an opinion on reliability of such reporting.
M. G. B. K. Baydauletov Akylbayeva
doaj
Jurnal Akuntansi dan KeuanganThis research examines the relationship between CEOs’ gender and the presence of top-tier external auditors, specifically those from the Big Four, with corporate tax avoidance practices in Indonesia. Based on agency theory and considering Indonesia's unique institutional landscape, where women remain underrepresented in executive leadership, the study ...
Nurul Fitriani, Selma Putri Safira
openaire +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source